Liechtenstein vs Cayman Islands
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Cayman Islands: 4/05/2026
Compare Liechtenstein and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Cayman Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Cayman Islands
General CIT Rate:
12.5
General CIT Rate:
N/A
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Liechtenstein
Cayman Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Cayman Islands
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Liechtenstein
Cayman Islands
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
